INSOGEST: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
INSOGEST
Largest movements
- Cash -€60
down €60 (-33.7%), from €178 to €118
mainly Trade debts (-€1,902) and Net result for the year (-€63)
- Other debts +€1,905
up €1,905 (+28.9%), from €6,600 to €8,505
- Trade debts -€1,902
no longer reported in 2025 (was €1,902)
- Profit (loss) carried forward -€63
down €63 (0.0%), from -€155,824 to -€155,887
- Financial income +€184
up €184 (+230600.0%), from €0 to €185
of which Non-recurring financial income: +€184
- Gross operating margin -€2
down €2 (-1.0%), from -€185 to -€187
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €178 | €118 | -€60 | -33.7% |
| Current assets | 29/58 | €178 | €118 | -€60 | -33.7% |
| Cash at bank and in hand | 54/58 | €178 | €118 | -€60 | -33.7% |
| Total equity and liabilities | 10/49 | €178 | €118 | -€60 | -33.7% |
| Equity | 10/15 | -€93,324 | -€93,387 | -€63 | -0.1% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€155,824 | -€155,887 | -€63 | 0.0% |
| Amounts payable | 17/49 | €93,502 | €93,505 | +€3 | 0.0% |
| Amounts payable after more than one year | 17 | €85,000 | €85,000 | = | 0.0% |
| Other amounts payable | 178/9 | €85,000 | €85,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €8,502 | €8,505 | +€3 | 0.0% |
| Trade debts | 44 | €1,902 | - | -€1,902 | |
| Suppliers | 440/4 | €1,902 | - | -€1,902 | |
| Other amounts payable | 47/48 | €6,600 | €8,505 | +€1,905 | +28.9% |
| Gross operating margin | 9900 | -€185 | -€187 | -€2 | -1.0% |
| Operating profit (loss) | 9901 | -€185 | -€187 | -€2 | -1.0% |
| Financial income | 75/76B | €0 | €185 | +€184 | +230600.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +1100.0% |
| Non-recurring financial income | 76B | - | €184 | +€184 | |
| Financial charges | 65/66B | €61 | €61 | = | 0.0% |
| Recurring financial charges | 65 | €61 | €61 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€246 | -€63 | +€183 | +74.4% |
| Income taxes | 67/77 | €0 | €0 | +€0 | +866.7% |
| Profit (loss) for the period | 9904 | -€246 | -€63 | +€182 | +74.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€246 | -€63 | +€182 | +74.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.